Brian Stanley
Question:254. Deputy Brian Stanley asked the Minister for Transport to introduce legislation to compel the registration of E Scooters and Bikes and a licencing system for users. [67757/26]
View answerRoad Safety
Questions (254)
Written answers
As Minister of State for International and Road Transport, Logistics, Rail and Ports, I wish to advise that, legal advice is currently being sought regarding the treatment of e-scooters as other mechanically propelled vehicles. This potentially involves:
• Requirements for registration
• Potential requirements for licencing, insurance and taxation
• Prohibition of the supply of e-scooters to minors
• Prohibition of the sale of e-scooters that do not meet the legal requirements for use on public roads
Proposals and details in relation to these matters is being considered and will be brought to Cabinet in due course.
Under Section 3 of the Road Traffic Act, 1961, an e-bike is a bicycle with an electric motor up to 250 Watts, where the motor cuts out when pedalling stops (known as pedal assisted) or the speed reaches 25kph. E-bikes are treated as regular bicycles and may be used in cycle lanes.
More powerful pedal assisted e-bikes and bicycles operating on the motor alone (throttle assisted) are classed as mechanically propelled vehicles, like cars, vans, trucks, buses or motorbikes. They are called e-mopeds. There are two types of e-moped:
L1e-A: this is a pedal assisted e-moped, with a maximum speed of 25kph and maximum power of up to 1,000 Watts.
L1e-B: this is a two wheeled moped, with a maximum speed of 45kph and maximum power of 4,000 Watts.
All e-mopeds are now required to be registered and taxed in the same way as any other mechanically propelled vehicle. In addition, throttle assisted (L1e-B) e-mopeds must also have motor insurance and a Category AM driver’s licence.
Road Projects
Questions (255)
Brian Stanley
Question:255. Deputy Brian Stanley asked the Minister for Transport to increase funding for CIS (Community Involvement Investment) in Laois to carry out works in local authority housing estates as some of them require re-surfacing. [67755/26]
View answerWritten answers
In accordance with Section 13 of the Roads Act 1993, as amended, the improvement and maintenance of regional and local roads is the statutory responsibility of each local authority. Work on such roads is funded from Councils' own resources, supplemented by State road grants. The initial selection and prioritisation of work to be funded is a matter for local authorities.
For 2026, €718 million was allocated by my Department, under the Regional and Local Roads Grant Programme, for improvement and maintenance work, with approximately 90% of this funding allocated to road maintenance and renewal. This facilitated an increase in funding allocation of €26 million for road protection and renewal works.
In 2018, my Department introduced ring-fenced funding for Community Involvement Schemes. Our Programme for Government also commits to the provision of additional funding for Community Involvement Schemes. This year, €16.2 million was allocated to local authorities for such schemes, which is an increase of €1.4 million from the previous year.
The focus for Community Involvement Schemes is the repair of more lightly trafficked public roads, which might not be prioritised in a local authority's annual roads work programme. Under such schemes, a local community can contribute funding or in kind, through the provision of labour or machinery.
Up to 2021, community contributions in the range of 15% to 30% had been required, depending on the mix between funding and in kind contributions. These rates were then reduced to a minimum of 10% for funding and 20% for in kind contributions. This was more aligned with the Local Improvement Scheme, which is under the remit of the Department of Rural and Community Development and the Gaeltacht.
From 2026, the contribution rate for funding has been reduced to a minimum of 8%, with the 20% rate for in kind contributions retained.
To allow time for sufficient planning and applications, local authorities are invited to apply for funding for Community Involvement Schemes over a two-year programme. The most recent applications were received in late 2025 and covered the period 2026 to 2027.
Of this, Laois County Council were allocated €422,750 in 2026 under the Community Involvement Scheme.
Coast Guard Service
Questions (256)
Malcolm Byrne
Question:256. Deputy Malcolm Byrne asked the Minister for Transport further to Parliamentary Question No. 55313/26, to provide an update on the development of the Arklow Coastguard Station; and if he will publish the review that was carried out and to set out a timeframe for the completion of works. [67976/26]
View answerWritten answers
Further to my previous reply, my Department and the Irish Coast Guard have completed their review of the preliminary plans and cost estimates submitted by the Office of Public Works for the proposed extension to Arklow Coast Guard Station.
The review found that the projected cost of the proposed works was significantly higher than originally anticipated. My Department is engaged with the OPW in adjusting the project so it can proceed at the earliest opportunity, prioritising the provision of suitable toilet and welfare facilities for the Coast Guard volunteers.
The Department anticipates the OPW will revert shortly with detailed timelines and cost estimates. My officials will continue to engage closely with the OPW to ensure delivery of this project in a timely manner.
Driver Test
Questions (257)
Seán Kyne
Question:257. Deputy Seán Kyne asked the Minister for Transport his plans to reform the driving test including the introduction of transparency and technology in Irish driving tests; his views on suggestions (details supplied); and his views on if lessons can be learned from European colleagues in terms of best practice. [67844/26]
View answerWritten answers
Under the Road Safety Authority Act 2006, the Road Safety Authority (RSA) has statutory responsibility for the National Driver Testing Service. Given the RSA's responsibility in this matter, I have referred the Deputy's question to the Authority for direct response. Please contact my office if a reply is not received within ten days.
Pending this response, the Deputy may wish to note that in the Phase 2 Action Plan 2025-2027 of the Government's Road Safety Strategy, Action 7A states that the RSA will lead to 'enhance the learning to drive programme based on evidence from international best practice, in tandem with improvements in the driving test.
The objective of this work is to ensure the learning to drive programme is fit for purpose, future-proofed, and capable of adapting to advancements in vehicle technology while considering international best practice.
The RSA has progressed this action and conducted a review of the learning to drive curriculum, in partnership with the Queensland University of Technology, with a view to bringing forward recommendations in the coming months.
Dublin Bus
Questions (258)
Dessie Ellis
Question:258. Deputy Dessie Ellis asked the Minister for Transport the current recruitment program of drivers overseas for Dublin Bus; if recruitment targets have been met; whether additional recruitment campaigns need to be put in place; and if he will make a statement on the matter. [68017/26]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
From a policy perspective, the Programme for Government commits to enhancing and supporting a skilled workforce to maintain and operate public transport vehicles.
To advance this policy commitment, the Department chairs the Public Transport Workforce Taskforce, which brings together representatives from a number of Departments, including the Department of Enterprise, Tourism and Employment, relevant agencies, public transport operators, unions, and training bodies. The Taskforce is tasked with identifying the key factors contributing to recruitment challenges for State transport services and developing practical measures to support a sustainable pipeline of drivers, mechanics, and craftworkers. The Department is continuing to engage with stakeholders, with a view to publishing an action plan in the coming weeks.
The query raised by the Deputy is an operational matter for Dublin Bus. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
Public Transport
Questions (259)
Emer Currie
Question:259. Deputy Emer Currie asked the Minister for Transport an update on the NTA’s consideration of a route (details supplied); and for a decision to be made at the nearest opportunity given the lack of connectivity in the area. [67808/26]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
Further, the proposed route mentioned by the Deputy is a commercial bus service operated by Dublin Coach and responsibility for the operation of the service is a matter for the company.
In light of the NTA's responsibility in this area as the licensing authority for the commercial bus sector, I have forwarded the Deputy's query to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
Rail Network
Questions (260)
Dessie Ellis
Question:260. Deputy Dessie Ellis asked the Minister for Transport in view of the fact that the railway order has been granted, to outline a timeline for when works on the Luas Finglas line will commence; and if he will make a statement on the matter. [68012/26]
View answerWritten answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure, including light rail.
Luas Finglas is an exciting project that has the potential to transform Finglas and the wider area.
Government's consent for approval for the project to proceed at Approval Gate 1 of the Infrastructure Guidelines was obtained on 22 October 2024. An Coimisiún Pleanála published its decision to grant the Luas Finglas Railway Order in October 2025. I warmly welcome the subsequent withdrawal of a legal challenges, as it means that we now have full planning permission in place to move forward with the Luas Finglas extension.
Luas Finglas is one of the four light rail proposals identified for development and delivery within the lifetime of the NTA Transport Strategy for the Greater Dublin Area 2022-2042. The project is identified in the Sectoral Investment Plan for Transport as part of the National Development Plan Review 2025. Specifically, under the Sectoral Investment Plan, the main construction works will commence by 2029, and some enabling works may commence beforehand.
I understand that Transport Infrastructure Ireland (TII) is currently preparing the Approval Gate 2 documentation, which is expected to be submitted to my Department and the NTA in the coming months.
Noting the NTA's responsibility the Luas Finglas project, I have referred the Deputy's questions to the NTA for a direct reply. Please contact my private office within 10 days.
Traffic Management
Questions (261)
Paul Lawless
Question:261. Deputy Paul Lawless asked the Minister for Transport if he has engaged with Mayo County Council regarding traffic congestion issues in Ballyhaunis, County Mayo, particularly at the Clare Street junction; whether consideration has been given to undertaking a feasibility assessment for the installation of traffic lights at this location; whether any traffic counts or traffic management reviews are planned for Ballyhaunis town centre in 2026 or 2027; and if he will make a statement on the matter. [67782/26]
View answerWritten answers
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you in relation to traffic congestion issues at the Clare Street junction, Ballyhaunis, Co. Mayo.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
Departmental Schemes
Questions (262)
Colm Burke
Question:262. Deputy Colm Burke asked the Minister for Transport the status of a fuel income support scheme application (details supplied); and the timeframe for funds to issue to the eligible applicant. [67935/26]
View answerWritten answers
My Department received approximately 4,400 applications for support under the Road Transporters Support Scheme, in respect of approximately 31,500 vehicles. As of 22 September 2026, approximately 3,750 applications have been assessed and approved for payment. This week, officials in my Department are processing the remaining 650 applications in batches.
The remaining applications have faced delays as they have been identified as containing errors or omissions The applicant referred to by the Deputy is included in this batch and was contacted by officials in my Department on 20 August requesting further information. I can confirm that my Department received the information requested and that the application concerned is currently being processed. I expect all remaining payments, were appropriate, to issue in batches in the coming days.
Officials in my Department have been in contact with the applicant to clarify the status of his application.
Question No. 263 answered with Question No. 252.
Question No. 264 answered with Question No. 252.
Departmental Schemes
Questions (265)
Barry Ward
Question:265. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the help to buy scheme reflects the principal of a fresh start as set out by the Central Bank (details supplied); and if this is under review within his Department. [67721/26]
View answerWritten answers
The Help to Buy (HTB) incentive, is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
A condition of the HTB scheme is that a qualifying first-time purchaser (“FTP”) must take out a loan in an amount equal to at least 70% of the purchase value of the property.
Based on the latest available data (31 August 2026), the scheme has supported over 69,000 individuals or couples to buy or build their own home.
Section 477C of the Taxes Consolidation Act 1997 requires that applicants for the Help to Buy scheme must be first-time purchasers, which is defined as "an individual who, at the time of a claim .... has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling".
There are no exceptions to the Help to Buy definition of first time purchaser. This includes circumstances where there is more than one person involved in the purchase or building of a new home.
The intention behind this is to target the tax relief on those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property and those who could not have availed of Help to Buy relief previously. In this regard, the post 2023 Central Bank application of the fresh start principle in its macro-prudential rules relates to the loan to value ratio which may apply to mortgages granted to fresh start applicants by regulated financial service providers; this is a substantively different matter to the potential qualification for support from public resources, as is the case with HTB.
While a number of other supports are available to "fresh start" applicants including the First Home scheme and the Local Authority Affordable Purchase scheme, these schemes are not based on the refund of Income Tax previously paid.
The Programme for Government commits to "retain and revise the scheme". Any revisions to the scheme would have to take into account tax equity, the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review.
Furthermore, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.
266. Reply not received from Department.
Tax Reliefs
Questions (267)
Ged Nash
Question:267. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of individual tax units that have benefitted from the childcare services relief scheme in each year since its introduction; and the annual cost for each of these years. [67904/26]
View answerWritten answers
Section 216C of the Taxes Consolidation Act 1997 provides for Childcare Services Relief. It was introduced in Finance Act 2006. The Relief provides an exemption from Income Tax and USC, where certain conditions are met, to individuals who provide childminding services in their own homes.
The Relief originally was available where the receipts from the childminding activity did not exceed €10,000 per annum. Section 15 of the Finance Act 2007 subsequently increased this annual limit to €15,000 for the tax year 2007 and later tax years. The Relief applies where the childminding services are provided to not more than 3 children who are under 18 years of age. Children who live in the home where the childminding services are provided are not counted for this purpose.
I am advised by Revenue that the data on the number of taxpayer units benefitting from Childcare Services Relief scheme and the annual cost can be found in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on its website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.
Financial Services
Questions (268, 269, 270)
Ken O'Flynn
Question:268. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the action being taken to protect mortgage holders whose loans have been sold to non-bank entities and who are being charged interest rates in excess of 6%; if any assessment has been made of the link between these rates and the rise in early arrears; and if he will make a statement on the matter. [67903/26]
View answerKen O'Flynn
Question:269. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of principal dwelling home mortgage accounts in arrears that are held by credit servicing firms and other non-bank entities; the average interest rate applied to these accounts compared with accounts held by retail banks; and if he will make a statement on the matter. [67902/26]
View answerKen O'Flynn
Question:270. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of principal dwelling home mortgage accounts that entered early arrears (under 90-days) in each of the last four quarters; the number of these classified as first-time arrears cases; and if he will make a statement on the matter. [67901/26]
View answerWritten answers
I propose to take Questions Nos. 268, 269 and 270 together.
The number of mortgage accounts in early arrears at the end of each quarter can be found in the Central Bank of Ireland's Mortgage Arrears Statistics data.
The Central Bank does not publish the number of principal dwelling house (PDH) mortgages that enter early arrears each quarter, nor the number of these in arrears for the first time.
Below is a summary of early arrears data by quarter:
|
Date |
Total Mortgage Accounts |
No. in Early Arrears (<90 days) |
Per cent in Early Arrears (<90 days) |
|
Sep-25 |
698,933 |
12,327 |
1.76% |
|
Dec-25 |
699,968 |
13,596 |
1.94% |
|
Mar-26 |
698,459 |
13,694 |
1.96% |
|
Jun-26 |
698,273 |
12,315 |
1.76% |
The number of PDH accounts in arrears that are held by credit servicing firms and other non-bank entities was 20,814 at end-June 2026, down from 23,813 at end-June 2025.
The Central Bank also publishes data on mortgage interest rate distributions. The data can be found on the Frontier Statistics section of the Central Bank's website at www.centralbank.ie/statistics/frontierstatistics/mortgage-interest-rate-distributions.
As of June 2026, the median interest rates on outstanding PDH mortgages for banks, lending non-banks, and non-lending non-banks were:
• Banks: 3.50%
• Lending non-banks: 3.65%
• Non-lending non-banks: 3.40%
A breakdown of interest rate data for only those accounts in arrears is not published. Similarly, my Department is not aware of any assessment of a potential link between such interest rates and early arrears.
The European Central Bank is responsible for monetary policy in the euro area. Having declined in stages since summer 2024, with two recent increases in June and September of 0.25%, its main lending rate is now 2.65%.
While changes in the level of official interest rates will feed through to the wider economy, it does not have a uniform impact on the level of retail interest rates. In a market economy the determination of retail and business lending rates is a commercial matter for individual creditors.
The most recent Central Bank data shows the weighted average interest rate on new mortgages issued by banks in July 2026 was 3.48% (down from 3.60% a year earlier). This is below the Euro Area average of 3.54%.
The Central Bank, through its regulatory framework, offers protection for consumers and requires that all regulated entities, including banks, retail credit firms and credit servicing firms, are transparent and fair in all their dealings with borrowers.
Question No. 269 answered with Question No. 268.
Question No. 270 answered with Question No. 268.
Crime Prevention
Questions (271, 272, 273, 274, 275, 276, 286, 287)
Ken O'Flynn
Question:271. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners, including through the Criminal Assets Bureau, have identified organised criminal involvement in the importation, distribution or retail of illicit e-liquid and vaping products in the State; and the number of related referrals or actions in 2025 and 2026. [67929/26]
View answerKen O'Flynn
Question:272. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of compliance interventions, audits or inspections carried out by the Revenue Commissioners in respect of the retail vaping sector since 1 November 2025; and if he is satisfied that enforcement activity is directed at unlicensed and non-compliant sellers rather than concentrated on registered, tax-compliant retailers. [67928/26]
View answerKen O'Flynn
Question:273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners have identified the practice of applying Irish-market labelling to e-liquid products sourced abroad on which no E-liquid Products Tax has been accounted for; and the enforcement action taken in respect of that practice. [67927/26]
View answerKen O'Flynn
Question:274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners are undertaking joint or coordinated enforcement action with the Health Service Executive and An Garda Síochána in respect of unlicensed retailers selling non-compliant e-liquid and vaping products, including products containing HHC or other unauthorised substances; and if he will make a statement on the matter. [67931/26]
View answerKen O'Flynn
Question:275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the measures the Revenue Commissioners have in place to detect and prevent the importation from Northern Ireland of e-liquid products on which the E-liquid Products Tax has not been accounted for; the number of such detections in 2026; and if consideration has been given to the enforcement implications for the State of the United Kingdom's Vaping Products Duty and Vaping Duty Stamps Scheme, which commence on 1 October 2026. [67925/26]
View answerKen O'Flynn
Question:276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of seizures of illicit, non-compliant or drug-laced e-liquid or vaping products made by the Revenue Commissioners in each of the years 2024 and 2025 and to date in 2026; the estimated volume in millilitres and value of product seized in each period; and the number of such cases referred for prosecution. [67922/26]
View answerKen O'Flynn
Question:286. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's estimate of the volume and value of e-liquid products consumed in the State that fall outside the E-liquid Products Tax, that is, the illicit and untaxed share of the market; the basis and date of that estimate; and if he will make a statement on the matter. [67915/26]
View answerKen O'Flynn
Question:287. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total revenue collected from the E-liquid Products Tax since its commencement on 1 November 2025 to the latest available date; the number of suppliers registered with the Revenue Commissioners under the first-supply model; and the way the yield to date compares with the yield projected by the Department when the measure was designed. [67913/26]
View answerWritten answers
I propose to take Questions Nos. 271 to 276, inclusive, and 286 and 287 together.
The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and came into effect on 1 November 2025. The tax was introduced for public health reasons and because there is not yet a harmonised EU-level framework for taxing such products, Ireland’s EPT operates as a national excise duty. The tax is chargeable at the point where an e-liquid product is first supplied in the State, and it applies at the rate of €500 per litre.
During the design of EPT, consideration was given by my Department and by Revenue to the appropriate charging point for the tax. Approaches to other national excises and similar taxes in other jurisdictions were considered at this stage while there is no EU harmonised framework. It was concluded that charging EPT at the point of first supply in the State is the most appropriate approach. This ‘first supply model’ supports effective administration of the tax, as it places the tax charge at an early point in the supply chain, where there is typically a smaller number of operators. The importation of e-liquid products into the State is not a first supply in the State. However, a liability for EPT arises when imported e-liquid products are subsequently supplied by the importer to another business or person in the State. This event is the first supply in the State and may occur at wholesale or retail level. In such circumstances the supplier is obliged to register for EPT ahead of making the ‘first supply’ and is liable to account for and pay the tax.
I am advised by Revenue that 91 suppliers are currently registered for EPT. Following the introduction of the tax on 1 November 2025, the provisional yield across the first five two-monthly accounting periods is over €30m.
EPT is administered on a self-assessment basis. As with all taxes, Revenue’s focus in relation to EPT is on providing support to taxpayers who are seeking to comply with their obligations, while actively working to identify and pursue those who are not.
The full range of compliance interventions and enforcement provisions that are normal for self-assessed taxes also apply to EPT. Revenue compliance interventions are undertaken on a risk-assessed basis and EPT may be examined as part of cross-tax head checks. Revenue fully utilises a comprehensive legislative framework that has been enacted by the Oireachtas to support its work against those who do not comply with their tax obligations, including those for EPT.
The Deputy has asked about the supply of e-liquid products from sources outside the State. As a national excise, the operation of EPT must be compatible with the EU Single Market rules which preclude the use of cross-border movement controls. This means that e-liquid products coming into the State from other Member States or Northern Ireland (which is part of the Single Market for goods) cannot be subject to the type of cross-border movement controls that are integral to the regimes for the existing EU harmonised excises on tobacco, alcohol or mineral oils.
However, the Deputy will be aware that in July 2025, the EU Commission published its proposal to recast the existing Tobacco Taxation Directive (Directive 2011/64/EU). The recast Directive proposes to bring tobacco alternative products, including e-liquid products, within the scope of the harmonised taxation framework. Such products will also become subject to the EU-wide Excise Movement and Control System (EMCS) which limits and regulates product movements. If agreed, this will apply the harmonised taxation and movement control frameworks to these products across the EU. Since July 2025, my Department, with support from Revenue, has been actively engaged in negotiations on these proposals at the Council of the European Union. It is our responsibility to chair these discussions during Ireland’s Presidency, and I am hopeful for productive negotiations and a good outcome for Europe.
The Deputy has referred to a number of market regulation matters including “illicit e-liquid and vaping products”. Regulation of e-cigarettes and nicotine-containing e-liquids placed on the market in the EU is governed by the Tobacco Products Directive (Directive 2014/40/EU), which sets a maximum nicotine concentration level and volume, and other health and safety rules on ingredients and packaging. The Directive was transposed into Irish law by the Minister for Health under the European Union (Manufacture, Presentation and Sale of Tobacco and Related Products) Regulations 2016. In recent years, the Department of Health has also introduced further measures to regulate e-cigarettes and similar products including the new licensing system for retailers of tobacco products and nicotine inhaling products such as vapes was introduced under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023. Revenue does not have any role in the administration of the retail licensing regime, which is conducted by the public health authorities under legislation introduced by my colleague the Minister for Health. The Deputy may wish to contact the Department of Health for further information on these product regulatory provisions. Compliance with these regulations is undertaken by the Health Service Executive (HSE) as the market surveillance authority.
As the national tax and customs administration, Revenue is responsible for implementing customs controls on traffic entering the EU through Irish ports and airports. This includes customs clearance of goods, the collection of customs duty and associated VAT. It also includes the detection, interception and seizure of prohibited and restricted products, including vapes containing illicit substances, at points of entry into the State and in our territorial waters and adjacent seas. Revenue maintains an enforcement presence at strategic locations and places particular emphasis on developing an intelligence-based focus at both national and regional level, deploying resources to areas of highest risk.
Revenue plays a role in the enforcement of illegal vaping products and this responsibility primarily centres around products that contain illegal substances such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled drugs under the Misuse of Drugs Act 1977. The table below outlines the number of vaping products that contained controlled drugs seized by Revenue from 2020 until the end of August 2026.
|
Year |
No. of Seizures |
Volume |
Value |
|
2026 (Jan-Aug only) |
307 |
16,268g |
€310,775 |
|
2025 |
169 |
4,378g |
€66,247 |
|
2024 |
55 |
3,910g |
€25,838 |
|
2023 |
74 |
4,710g |
€64,244 |
|
2022 |
7 |
427g |
€2,365 |
|
2021 |
29 |
1,182g |
€6,664 |
|
2020 |
67 |
2,425g |
€4,450 |
Revenue works closely with national agencies, such as An Garda Síochána and the Criminal Assets Bureau, in tackling organised criminal activity. Revenue shares information with An Garda Síochána in real time on suspicious importations to assist in its investigation of organised criminal involvement.
In cases involving controlled drugs, An Garda Síochána will carry out the necessary investigations, with the assistance of Revenue and will forward cases for prosecution where appropriate, therefore Revenue do not hold statistics on the number of cases forwarded for prosecution by An Garda Síochána.
Any consignments of nicotine-containing vaping products that do not contain controlled drugs are referred to the Health Service Executive. The HSE has responsibility and authority for inspecting such consignments. Revenue can only seize such consignments upon receipt of a prohibition order from the HSE.
The National Environmental Health Service of the HSE is the appropriate authority in relation to statistical information on the level and types of vaping products consumed within the State. Revenue does not hold information on consumption levels generally or the proportion of vaping products consumed in the State that have not been subject to EPT.
Finally, as with all taxes and duties, Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected non-compliance activity regarding taxes, including EPT. Details about tax non-compliance can be provided in confidence to Revenue by phone to 1800 295 295. Alternatively, information can also be provided in confidence via the Revenue website, or alternatively can be submitted directly to any Revenue office in writing.
Question No. 272 answered with Question No. 271.
Question No. 273 answered with Question No. 271.
Question No. 274 answered with Question No. 271.